财政科技资金绩效审计研究

【作者】 朱江；

【导师】 于中一；

【作者基本信息】 财政部财政科学研究所 ， 会计学， 2011， 博士

【摘要】 财政科技资金是国家通过财政预算和相关科技税收政策等方式直接和间接用于科学技术活动的经费,主要用于支持市场机制不能有效配置资源的基础研究、前沿技术研究、社会公益研究等公共科技活动。科技投入也被众多国家视为最重要的战略投资。科技经费投入和使用的效率与效果,对实现国家发展战略目标具有至关重要的作用。近几年来,我国中央财政用于科技的投入逐年攀升。财政科技资金的绩效和对经济社会发展的影响也逐渐成为人们关心的话题。政府绩效审计是由审计机关对政府公共管理活动进行评价,检查其是否符合经济性、效率性和效果性原则,以促进政府改善公共管理,提高管理绩效的审计活动。财政科技资金的绩效审计始于十多年前。从发展历程来看,尽管已经取得了一定的成果,但是,审计模式仍基本以传统的财务收支审计为主；近几年的审计实践视野有所拓宽,但单独绩效成分较低；被审计对象的涉及面比较有限；参与审计的主体较少。科学技术在国民经济发展中的重要地位、财政科技投入在中央财政支出中的高比例增长以及财政科技资金绩效审计的现状等等,这一切都在客观上要求政府审计部门必须加强对财政科技资金分配、管理和使用的真实性、合法性和效益性等的审计,进一步研究当前经济社会形势下财政科技资金绩效审计的运作模式,在监督资金运行的同时,为国家宏观决策和制定更为科学合理的科技发展战略规划提供服务。本论文在对绩效审计的理论、方法进行比较研究的过程中,采用比较研究、文献研究、案例分析、座谈讨论等研究方法,对相关绩效审计案例进行实例分析。调查对象和范围涉及政府财政、科技主管部门以及有关项目主管机构、企事业项目承担单位。本文在总结政府绩效审计的发展历程、现状和特点的基础上,结合财政科技资金绩效审计的基本经验和现有不足以及绩效审计的基本理论,构建了符合我国国情的财政科技资金绩效审计的“C+4E”评价模式,即：合规性(Compl iance)、公平性(Equity)、经济性(Economy)、效率性(Efficiency)和效果性(Effectiveness),并以此模式来构建财政科技资金的绩效审计研究体系。在研究体系框架下,论文分资金主管部门和资金使用单位两个层面对如何开展财政科技资金绩效审计进行研究。对于资金主管部门这一层面,分部门预算资金绩效的审计和部门组织项目的绩效审计两个角度分析研究。对于资金使用单位这一层面,分营利性和非营利性两类财政科技资金使用单位来分别探讨,而每一类财政资金使用单位又分别从整体绩效审计和对投入单位的资金管理的绩效两个方面来研究。接着,结合具体案例,论文对财政科技资金绩效审计实务进行了剖析与总结。论文针对当前绩效审计环境的两个变化,对绩效审计实务进行了反思,并基于环境变化和实务反思提出了财政科技资金绩效审计的发展思路：一是适应中国政府会计改革；二是正面开展主管部门绩效审计；三是全面衡量承担单位绩效；四是合理运用数据实证分析；五是注重体现国家经济安全。更多还原

【Abstract】 The science and technology funds of the public finance is directly and indirectly budget used for the activity of science and technology through public finance budget and related science and technology revenue from tax policy by the country, mainly used for public science activity such as the foundation research, front technological research, social public welfare research in which resources can not be allocated effectively by market mechanism. Science and technology devotion is seen as the most important strategic investment by numerous nations. The efficiency and effect of science and technology budget devotion has an important function to the realization of the strategic target for the national development. In the recent years, the central public finance is used for technological devotion increases year by year. The result and influence on economical and social development of the public finance funds in science and technology gradually turn into the topic people concerned.Performance auditing in government should be an evaluation to the government activity carried on by auditing department and check whether it suits to principle of economy, efficiency and effectiveness, in order to help government to promote public management and improve management performance. Performance auditing on public funds in science and technology begins from more than ten year ago. However it has already obtained a certain achievement from the process of development, the auditing mode is still mainly in traditional auditing of financial receipt and expenditure.The last few years is seen open widely in the fields of auditing practices, whereas the composition of performance auditing is still lower. The objects to auditing are still limited and the participants are also less either.Science and technology has an important position in the development of national economy. The proportion of public input in science and technology of expend of the central public finance increases highly. The present condition of performance auditing in public funds in science and technology is mentioned as above. All these obtain the government auditing department to strengthen the auditing on reliability, legitimacy and efficiency of allotment, management and use to the public funds in science and technology, to study on operation mode of performance auditing on funds in science and technology at current association, to provides service for reasonable strategy programming of development of science and technology for the macroscopic decision alone with the inspect of funds movement. This paper adopts many research methods, such as comparative study, document study, cases study, discussing, etc. in the process of comparative research on theory and method of performance auditing and analyzes cases related. The investigated objects and scopes involve the government department of finance, science and technology, related supervisor’s organization and units of project undertaking.The paper puts forward the assessment mode of "C+4Es" to the performance auditing on public funds in science and technology matching with our state of nation with basic experience and existing shortage and basic theory of performance auditing on public funds in science and technology on the basis of summaries of development process, current situation and characteristics on government performance auditing. It is namely: compliance, equity, economy, efficiency and effectiveness. This paper sets up study system on performance auditing with this mode.Under the study system, the paper carries on a research on performance auditing to public funds in science and technology from two levels:the funds supervisor’s section and the funds used units. In the aspect of funds supervisor’s section, the research is divided with two aspects:performance auditing on budget and on the organization of the projects by government. In the aspect of the funds used units, the research is divided with two parts:profitable unit and unprofitable unit. Each unit is researched by two aspects:performance auditing in whole unit and the management of the funds inputted. Thus, the paper analysis and summaries the actual situation on performance auditing to public funds in science and technology combined the case.The paper introspects the actual situation on performance auditing aiming at two varieties of current environment. At the same time, it puts forward the development path to public finance in science and technology based on environment variety and the actual situation:adapt to reform of the accountancy of the government, performance auditing on supervisor section face to face, measure to undertake unit overall, reasonable usage of data and substantial evidence analysis, paying attention to embody a nation economy safety.更多还原